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In the notice of deficiency, respondent disallowed the claimed
dependency exemption deductions.
Discussion
In general, the Commissioner’s determinations set forth in a
notice of deficiency are presumed correct, and the taxpayer bears
the burden of showing that the determinations are in error. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). Pursuant
to section 7491(a), the burden of proof as to factual matters
shifts to the Commissioner under certain circumstances. We
decide this case without regard to the burden of proof.
Accordingly, we need not decide whether section 7491(a) applies
in this case.
Issue 1. Dependency Exemption Deductions
A taxpayer may be entitled to claim as a deduction an
exemption amount for each of his dependents. Sec. 151(c). A
child of the taxpayer is considered a dependent if the child has
not attained the age of 19 at the close of the year and more than
half the child’s support for the year was received from the
taxpayer. Secs. 151(c)(1)(B), 152(a)(1).
In the case of a child of parents who have lived apart at
all times during the last 6 months of the calendar year, the
support test is set forth in section 152(e). See sec.
152(e)(1)(A)(iii). If the child is in the custody of one or both
of his parents for more than half of the calendar year and
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